# 法人税法 / Corporation Tax Act — 第三章 (Part 1, Chapter 3) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三章 (Part 1, Chapter 3) — address `pt-1/ch-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/pt-1/ch-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/pt-1/ch-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 第三章　課税所得等の範囲等 — Chapter III Scope of Taxable Income heading: Ministry of Justice translation — Japanese Law Translation Database System pt-1/ch-3 · https://japanlaw.org/ja/corporation-tax-act/pt-1/ch-3 · https://japanlaw.org/l/340AC0000000034/pt-1/ch-3 ## 第一節　課税所得等の範囲 — Section 1 Scope of Taxable Income heading: Ministry of Justice translation — Japanese Law Translation Database System pt-1/ch-3/sec-1 · https://japanlaw.org/ja/corporation-tax-act/pt-1/ch-3/sec-1 · https://japanlaw.org/l/340AC0000000034/pt-1/ch-3/sec-1 ### 第五条（内国法人の課税所得の範囲） — Scope of a Domestic Corporation's Taxable Income caption: machine translation, not official art-5 · https://japanlaw.org/ja/corporation-tax-act/art-5 · https://japanlaw.org/l/340AC0000000034/art-5 **第一項** 内国法人に対しては、各事業年度の所得について、各事業年度の所得に対する法人税を課する。 art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-5/par-1 A domestic corporation has corporation tax imposed on income for each business year with respect to its income for each business year. machine translation, not official ### 第六条（内国公益法人等の非収益事業所得等の非課税） — Non-Taxation of Income Other than from a Profit-Making Business, etc. of Domestic Public Interest Corporations, etc. caption: machine translation, not official art-6 · https://japanlaw.org/ja/corporation-tax-act/art-6 · https://japanlaw.org/l/340AC0000000034/art-6 **第一項** 内国法人である公益法人等又は人格のない社団等の各事業年度の所得のうち収益事業から生じた所得以外の所得については、前条の規定にかかわらず、各事業年度の所得に対する法人税を課さない。 art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-6/par-1 Notwithstanding the provisions of the preceding Article, a public interest corporation, etc. or association or foundation without juridical personality that is a domestic corporation does not have corporation tax imposed on income for each business year with respect to the portion of its income for each business year other than the income that has arisen from its profit-making business. machine translation, not official ### 第六条の二（内国法人の国際最低課税額の課税） — Taxation on the International Minimum Tax Amount of Domestic Corporations caption: machine translation, not official art-6-2 · https://japanlaw.org/ja/corporation-tax-act/art-6-2 · https://japanlaw.org/l/340AC0000000034/art-6-2 **第一項** 特定多国籍企業グループ等（第八十二条第四号（定義）に規定する特定多国籍企業グループ等をいう。以下この節において同じ。）に属する構成会社等（同条第十三号に規定する構成会社等をいう。以下この節において同じ。）である内国法人に対しては、第五条（内国法人の課税所得の範囲）の規定により課する法人税のほか、各対象会計年度の第八十二条の三第一項（国際最低課税額）に規定する国際最低課税額について、各対象会計年度の国際最低課税額に対する法人税を課する。 art-6-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-6-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-6-2/par-1 A domestic corporation that is a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii) (Definitions); hereinafter the same applies in this Section) belonging to a specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in item (iv) of that Article; hereinafter the same applies in this Section), beyond the corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income), has corporation tax on the international minimum tax amount for each covered fiscal year imposed with respect to the international minimum tax amount prescribed in Article 82-3, paragraph (1) (International Minimum Tax Amount) for each covered fiscal year. machine translation, not official ### 第六条の三（内国法人の国際最低課税残余額の課税） — Taxation on the International Minimum Tax Residual Amount of Domestic Corporations caption: machine translation, not official art-6-3 · https://japanlaw.org/ja/corporation-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000034/art-6-3 **第一項** 特定多国籍企業グループ等に属する構成会社等である内国法人に対しては、第五条（内国法人の課税所得の範囲）及び前条の規定により課する法人税のほか、各対象会計年度の第八十二条の十一第一項（国際最低課税残余額）に規定する国際最低課税残余額について、各対象会計年度の国際最低課税残余額に対する法人税を課する。 art-6-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-6-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-6-3/par-1 A domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income) and the preceding Article, has corporation tax on the international minimum tax residual amount for each covered fiscal year imposed with respect to the international minimum tax residual amount prescribed in Article 82-11, paragraph (1) (International Minimum Tax Residual Amount) for each covered fiscal year. machine translation, not official ### 第六条の四（内国法人の国内最低課税額の課税） — Taxation on the Domestic Minimum Tax Amount of Domestic Corporations caption: machine translation, not official art-6-4 · https://japanlaw.org/ja/corporation-tax-act/art-6-4 · https://japanlaw.org/l/340AC0000000034/art-6-4 **第一項** 特定多国籍企業グループ等に属する構成会社等である内国法人又は特定多国籍企業グループ等に係る第八十二条第十五号（定義）に規定する共同支配会社等である内国法人に対しては、第五条（内国法人の課税所得の範囲）及び前二条の規定により課する法人税のほか、各対象会計年度の第八十二条の十九第一項（国内最低課税額）に規定する国内最低課税額について、各対象会計年度の国内最低課税額に対する法人税を課する。 art-6-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-6-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-6-4/par-1 A domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc. or a domestic corporation that is a jointly controlled entity, etc. prescribed in Article 82, item (xv) (Definitions) pertaining to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income) and the preceding two Articles, has corporation tax on the domestic minimum tax amount for each covered fiscal year imposed with respect to the domestic minimum tax amount prescribed in Article 82-19, paragraph (1) (Domestic Minimum Tax Amount) for each covered fiscal year. machine translation, not official ### 第七条（退職年金業務等を行う内国法人の退職年金等積立金の課税） — Taxation on the Retirement Pension Funds of Domestic Corporations Engaged in Retirement Pension Services caption: machine translation, not official art-7 · https://japanlaw.org/ja/corporation-tax-act/art-7 · https://japanlaw.org/l/340AC0000000034/art-7 **第一項** 第八十四条第一項（退職年金等積立金の額の計算）に規定する退職年金業務等を行う内国法人に対しては、第五条（内国法人の課税所得の範囲）及び前三条の規定により課する法人税のほか、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。 art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-7/par-1 A domestic corporation which performs retirement pension services, etc. prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds), beyond corporation tax imposed pursuant to the provisions of Article 5 (Scope of a domestic corporation's Taxable Income) and the preceding three Articles, has corporation tax imposed on its retirement pension fund with respect to the retirement pension fund for each business year. machine translation, not official ### 第八条（外国法人の課税所得の範囲） — (Scope of a Foreign Corporation's Taxable Income) caption: Ministry of Justice translation — Japanese Law Translation Database System art-8 · https://japanlaw.org/ja/corporation-tax-act/art-8 · https://japanlaw.org/l/340AC0000000034/art-8 **第一項** 外国法人に対しては、第百四十一条各号（課税標準）に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得に係る所得について、各事業年度の所得に対する法人税を課する。 art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-8/par-1 A foreign corporation has corporation tax imposed on income for each business year with respect to income pertaining to the domestic source income prescribed in each item of Article 141 (Tax Base) for the category of foreign corporation listed in the relevant item. machine translation, not official **第二項** 外国法人（人格のない社団等に限る。）の前項に規定する国内源泉所得に係る所得のうち収益事業から生じた所得以外の所得については、同項の規定にかかわらず、各事業年度の所得に対する法人税を課さない。 art-8/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-8/par-2 Notwithstanding the provision of the preceding paragraph, a foreign corporation (limited to an association or foundation without juridical personality) does not have corporation tax imposed on income for each business year with respect to the portion of the income categorized as domestic source income prescribed in the paragraph which has not arisen from its profit-making business. Ministry of Justice translation — Japanese Law Translation Database System ### 第八条の二（外国法人の国際最低課税残余額の課税） — Taxation on the International Minimum Tax Residual Amount of Foreign Corporations caption: machine translation, not official art-8-2 · https://japanlaw.org/ja/corporation-tax-act/art-8-2 · https://japanlaw.org/l/340AC0000000034/art-8-2 **第一項** 特定多国籍企業グループ等に属する恒久的施設等（第八十二条第六号（定義）に規定する恒久的施設等をいい、その同条第七号に規定する所在地国が我が国であるものに限る。次条において同じ。）を有する構成会社等である外国法人に対しては、前条第一項の規定により課する法人税のほか、各対象会計年度の第百四十五条の二第一項（国際最低課税残余額）に規定する国際最低課税残余額について、各対象会計年度の国際最低課税残余額に対する法人税を課する。 art-8-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-8-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-8-2/par-1 A foreign corporation that is a constituent entity having a permanent establishment, etc. (meaning a permanent establishment, etc. prescribed in Article 82, item (vi) (Definitions), limited to one whose country of location prescribed in item (vii) of that Article is Japan; the same applies in the following Article) belonging to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of paragraph (1) of the preceding Article, has corporation tax on the international minimum tax residual amount for each covered fiscal year imposed with respect to the international minimum tax residual amount prescribed in Article 145-2, paragraph (1) (International Minimum Tax Residual Amount) for each covered fiscal year. machine translation, not official ### 第八条の三（外国法人の国内最低課税額の課税） — Taxation on the Domestic Minimum Tax Amount of Foreign Corporations caption: machine translation, not official art-8-3 · https://japanlaw.org/ja/corporation-tax-act/art-8-3 · https://japanlaw.org/l/340AC0000000034/art-8-3 **第一項** 特定多国籍企業グループ等に属する恒久的施設等を有する構成会社等である外国法人又は特定多国籍企業グループ等に係る恒久的施設等を有する第八十二条第十五号（定義）に規定する共同支配会社等である外国法人に対しては、第八条第一項（外国法人の課税所得の範囲）及び前条の規定により課する法人税のほか、各対象会計年度の第百四十五条の六第一項（国内最低課税額）に規定する国内最低課税額について、各対象会計年度の国内最低課税額に対する法人税を課する。 art-8-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-8-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-8-3/par-1 A foreign corporation that is a constituent entity having a permanent establishment, etc. belonging to a specified multinational enterprise group, etc. or a foreign corporation that is a jointly controlled entity, etc. prescribed in Article 82, item (xv) (Definitions) having a permanent establishment, etc. pertaining to a specified multinational enterprise group, etc., beyond the corporation tax imposed pursuant to the provisions of Article 8, paragraph (1) (Scope of a foreign corporation's Taxable Income) and the preceding Article, has corporation tax on the domestic minimum tax amount for each covered fiscal year imposed with respect to the domestic minimum tax amount prescribed in Article 145-6, paragraph (1) (Domestic Minimum Tax Amount) for each covered fiscal year. machine translation, not official ### 第九条（退職年金業務等を行う外国法人の退職年金等積立金の課税） — Taxation on the Retirement Pension Funds of Foreign Corporations Engaged in Retirement Pension Services caption: machine translation, not official art-9 · https://japanlaw.org/ja/corporation-tax-act/art-9 · https://japanlaw.org/l/340AC0000000034/art-9 **第一項** 第百四十五条の十一（外国法人に係る退職年金等積立金の額の計算）に規定する退職年金業務等を行う外国法人に対しては、第八条第一項（外国法人の課税所得の範囲）及び前二条の規定により課する法人税のほか、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。 art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-9/par-1 A foreign corporation which performs retirement pension services, etc. prescribed in Article 145-11 (Calculation of a foreign corporation's Amount of Retirement Pension Funds), beyond corporation tax imposed pursuant to the provision of Article 8, paragraph (1) (Scope of a foreign corporation's Taxable Income) and the preceding two Articles, has corporation tax imposed on its retirement pension fund with respect to the retirement pension fund for each business year. machine translation, not official ## 第二節　課税所得の範囲の変更等 — Section 2 Change of Scope of Taxable Income, etc. heading: machine translation, not official pt-1/ch-3/sec-2 · https://japanlaw.org/ja/corporation-tax-act/pt-1/ch-3/sec-2 · https://japanlaw.org/l/340AC0000000034/pt-1/ch-3/sec-2 ### 第十条 art-10 · https://japanlaw.org/ja/corporation-tax-act/art-10 · https://japanlaw.org/l/340AC0000000034/art-10 **第一項** 普通法人又は協同組合等が公益法人等に該当することとなる場合には、その該当することとなる日の前日に当該普通法人又は協同組合等が解散したものとみなして、第八十条第四項（欠損金の繰戻しによる還付）の規定その他政令で定める規定を適用する。 art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-10/par-1 In the case where an ordinary corporation or a cooperative, etc. comes to fall under the category of a public interest corporation, etc., the provisions of Article 80, paragraph (4) (Refund by Carryback of Loss) and other provisions specified by Cabinet Order apply by deeming that the ordinary corporation or cooperative, etc. has dissolved on the day before the day on which it comes to fall under that category. machine translation, not official **第二項** 普通法人又は協同組合等が公益法人等に該当することとなつた場合には、その該当することとなつた日に当該公益法人等が設立されたものとみなして、次に掲げる規定その他政令で定める規定を適用する。 art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/art-10/par-2 In the case where an ordinary corporation or a cooperative, etc. has come to fall under the category of a public interest corporation, etc., the following provisions and other provisions specified by Cabinet Order apply by deeming that the public interest corporation, etc. has been established on the day on which it came to fall under that category: machine translation, not official **一** 第五十七条第一項（欠損金の繰越し） art-10/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-10/par-2/item-1 Article 57, paragraph (1) (Carryover of Losses); machine translation, not official **二** 第五十九条（会社更生等による債務免除等があつた場合の欠損金の損金算入） art-10/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-10/par-2/item-2 Article 59 (Inclusion in Deductible Expenses of the Net Operating Loss Where Corporate Reorganization Caused a Release from Obligation); machine translation, not official **三** 第八十条 art-10/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-10/par-2/item-3 Article 80. machine translation, not official **第三項** 恒久的施設を有する外国法人が恒久的施設を有しないこととなる場合（当該外国法人を被合併法人とする適格合併その他の政令で定める事由により恒久的施設を有しないこととなる場合を除く。）には、その有しないこととなる日に当該外国法人が解散したものとみなして、第百四十四条の十三第九項（欠損金の繰戻しによる還付）の規定その他政令で定める規定を適用する。 art-10/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/art-10/par-3 In the case where a foreign corporation that has a permanent establishment comes to have no permanent establishment (excluding the case where it comes to have no permanent establishment due to a qualified merger in which the foreign corporation is the acquired corporation or any other event specified by Cabinet Order), the provisions of Article 144-13, paragraph (9) (Refund by Carryback of Loss) and other provisions specified by Cabinet Order apply by deeming that the foreign corporation has dissolved on the day on which it comes to have no permanent establishment. machine translation, not official **第四項** 恒久的施設を有しない外国法人が恒久的施設を有することとなつた場合（その有することとなつた日の属する事業年度前のいずれかの事業年度において恒久的施設を有していた場合に限る。）には、その有することとなつた日に当該外国法人が設立されたものとみなして、次に掲げる規定その他政令で定める規定（以下この項において「対象規定」という。）を適用する。ただし、当該外国法人を合併法人とする適格合併による当該適格合併に係る被合併法人である他の外国法人の恒久的施設に係る事業の移転その他の政令で定める事由による事業の移転を受けたことにより恒久的施設を有することとなつた場合において、当該恒久的施設を通じて行う事業（その移転を受けた事業に限る。）に係る第百四十一条第一号イ（課税標準）に掲げる国内源泉所得に係る所得の金額を計算するときの対象規定の適用については、この限りでない。 art-10/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000034/art-10/par-4 In the case where a foreign corporation that has no permanent establishment has come to have a permanent establishment (limited to the case where it had a permanent establishment in any business year before the business year that includes the day on which it came to have the permanent establishment), the following provisions and other provisions specified by Cabinet Order (hereinafter referred to as the "covered provisions" in this paragraph) apply by deeming that the foreign corporation has been established on the day on which it came to have the permanent establishment; provided, however, that this does not apply to the application of the covered provisions when calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) (Tax Base) pertaining to the business conducted through the permanent establishment (limited to the business it has received by the transfer), in the case where the foreign corporation has come to have a permanent establishment as a result of having received a transfer of business through the transfer, by a qualified merger in which the foreign corporation is the acquiring corporation, of the business pertaining to the permanent establishment of another foreign corporation that is the acquired corporation in the qualified merger, or through any other event specified by Cabinet Order. machine translation, not official **一** 第百四十二条第二項（恒久的施設帰属所得に係る所得の金額の計算）の規定により第五十七条の規定に準じて計算する場合における同条第一項の規定 art-10/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-10/par-4/item-1 In the case where a calculation is made in accordance with the provisions of Article 57 pursuant to the provisions of Article 142, paragraph (2) (Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment), the provisions of paragraph (1) of that Article; machine translation, not official **二** 第百四十二条第二項の規定により第五十九条の規定に準じて計算する場合における同条の規定 art-10/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-10/par-4/item-2 In the case where a calculation is made in accordance with the provisions of Article 59 pursuant to the provisions of Article 142, paragraph (2), the provisions of that Article; machine translation, not official **三** 第百四十二条の二第二項（還付金等の益金不算入）の規定 art-10/par-4/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-10/par-4/item-3 The provisions of Article 142-2, paragraph (2) (Exclusion of Refunds from Gross Profits); machine translation, not official **四** 第百四十四条の二第二項、第三項及び第八項（外国法人に係る外国税額の控除）の規定 art-10/par-4/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-4/item-4 · https://japanlaw.org/l/340AC0000000034/art-10/par-4/item-4 The provisions of Article 144-2, paragraphs (2), (3) and (8) (Foreign Tax Credit for Foreign Corporations); machine translation, not official **五** 第百四十四条の十三第一項（第一号に係る部分に限り、同条第九項又は第十一項において準用する場合を含む。）、第三項（同条第九項又は第十一項において準用する場合を含む。）、第六項（同条第十一項において準用する場合を含む。）及び第十二項の規定 art-10/par-4/item-5 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-4/item-5 · https://japanlaw.org/l/340AC0000000034/art-10/par-4/item-5 The provisions of Article 144-13, paragraph (1) (limited to the part pertaining to item (i), and including the case where it is applied mutatis mutandis pursuant to paragraph (9) or (11) of that Article), paragraph (3) (including the case where it is applied mutatis mutandis pursuant to paragraph (9) or (11) of that Article), paragraph (6) (including the case where it is applied mutatis mutandis pursuant to paragraph (11) of that Article) and paragraph (12). machine translation, not official **第五項** 普通法人又は協同組合等が当該普通法人又は協同組合等を被合併法人とし、公益法人等を合併法人とする適格合併を行つた場合の処理その他前各項の規定の適用に関し必要な事項は、政令で定める。 art-10/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000034/art-10/par-5 The treatment in the case where an ordinary corporation or a cooperative, etc. has conducted a qualified merger in which that ordinary corporation or cooperative, etc. is the acquired corporation and a public interest corporation, etc. is the acquiring corporation, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-6/par-1: 前条 → 法人税法 第五条 (Article 5), art-5 — https://japanlaw.org/ja/corporation-tax-act/art-5 · https://japanlaw.org/l/340AC0000000034/art-5 - art-6-2/par-1: 同条第十三号 → 法人税法 第八十二条第一項第十三号 (Article 82, paragraph (1), item (xiii)), art-82/par-1/item-13 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-13 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13 - art-6-2/par-1: 第八十二条の三第一項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1 - art-6-2/par-1: 第八十二条第四号 → 法人税法 第八十二条第一項第四号 (Article 82, paragraph (1), item (iv)), art-82/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-4 - art-6-2/par-1: 第五条 → 法人税法 第五条 (Article 5), art-5 — https://japanlaw.org/ja/corporation-tax-act/art-5 · https://japanlaw.org/l/340AC0000000034/art-5 - art-6-3/par-1: 第八十二条の十一第一項 → 法人税法 第八十二条の十一第一項 (Article 82-11, paragraph (1)), art-82-11/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-1 - art-6-3/par-1: 前条 → 法人税法 第六条の二 (Article 6-2), art-6-2 — https://japanlaw.org/ja/corporation-tax-act/art-6-2 · https://japanlaw.org/l/340AC0000000034/art-6-2 - art-6-3/par-1: 第五条 → 法人税法 第五条 (Article 5), art-5 — https://japanlaw.org/ja/corporation-tax-act/art-5 · https://japanlaw.org/l/340AC0000000034/art-5 - art-6-4/par-1: 前二条 → 法人税法 第六条の二 (Article 6-2), art-6-2 — https://japanlaw.org/ja/corporation-tax-act/art-6-2 · https://japanlaw.org/l/340AC0000000034/art-6-2 - art-6-4/par-1: 第八十二条第十五号 → 法人税法 第八十二条第一項第十五号 (Article 82, paragraph (1), item (xv)), art-82/par-1/item-15 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-15 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-15 - art-6-4/par-1: 前二条 → 法人税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/ja/corporation-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000034/art-6-3 - art-6-4/par-1: 第五条 → 法人税法 第五条 (Article 5), art-5 — https://japanlaw.org/ja/corporation-tax-act/art-5 · https://japanlaw.org/l/340AC0000000034/art-5 - art-6-4/par-1: 第八十二条の十九第一項 → 法人税法 第八十二条の十九第一項 (Article 82-19, paragraph (1)), art-82-19/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-19/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1 - art-7/par-1: 前三条 → 法人税法 第六条の四 (Article 6-4), art-6-4 — https://japanlaw.org/ja/corporation-tax-act/art-6-4 · https://japanlaw.org/l/340AC0000000034/art-6-4 - art-7/par-1: 第八十四条第一項 → 法人税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/art-84/par-1 - art-7/par-1: 前三条 → 法人税法 第六条の二 (Article 6-2), art-6-2 — https://japanlaw.org/ja/corporation-tax-act/art-6-2 · https://japanlaw.org/l/340AC0000000034/art-6-2 - art-7/par-1: 前三条 → 法人税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/ja/corporation-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000034/art-6-3 - art-7/par-1: 第五条 → 法人税法 第五条 (Article 5), art-5 — https://japanlaw.org/ja/corporation-tax-act/art-5 · https://japanlaw.org/l/340AC0000000034/art-5 - art-8/par-1: 第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141 - art-8/par-2: 前項 → 法人税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-8/par-1 - art-8-2/par-1: 前条第一項 → 法人税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-8/par-1 - art-8-2/par-1: 第百四十五条の二第一項 → 法人税法 第百四十五条の二第一項 (Article 145-2, paragraph (1)), art-145-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-145-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-2/par-1 - art-8-2/par-1: 次条 → 法人税法 第八条の三 (Article 8-3), art-8-3 — https://japanlaw.org/ja/corporation-tax-act/art-8-3 · https://japanlaw.org/l/340AC0000000034/art-8-3 - art-8-2/par-1: 同条第七号 → 法人税法 第八十二条第一項第七号 (Article 82, paragraph (1), item (vii)), art-82/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7 - art-8-2/par-1: 第八十二条第六号 → 法人税法 第八十二条第一項第六号 (Article 82, paragraph (1), item (vi)), art-82/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6 - art-8-3/par-1: 第八条第一項 → 法人税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-8/par-1 - art-8-3/par-1: 第八十二条第十五号 → 法人税法 第八十二条第一項第十五号 (Article 82, paragraph (1), item (xv)), art-82/par-1/item-15 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-15 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-15 - art-8-3/par-1: 前条 → 法人税法 第八条の二 (Article 8-2), art-8-2 — https://japanlaw.org/ja/corporation-tax-act/art-8-2 · https://japanlaw.org/l/340AC0000000034/art-8-2 - art-8-3/par-1: 第百四十五条の六第一項 → 法人税法 第百四十五条の六第一項 (Article 145-6, paragraph (1)), art-145-6/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-145-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-1 - art-9/par-1: 第八条第一項 → 法人税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-8/par-1 - art-9/par-1: 前二条 → 法人税法 第八条の三 (Article 8-3), art-8-3 — https://japanlaw.org/ja/corporation-tax-act/art-8-3 · https://japanlaw.org/l/340AC0000000034/art-8-3 - art-9/par-1: 第百四十五条の十一 → 法人税法 第百四十五条の十一 (Article 145-11), art-145-11 — https://japanlaw.org/ja/corporation-tax-act/art-145-11 · https://japanlaw.org/l/340AC0000000034/art-145-11 - art-9/par-1: 前二条 → 法人税法 第八条の二 (Article 8-2), art-8-2 — https://japanlaw.org/ja/corporation-tax-act/art-8-2 · https://japanlaw.org/l/340AC0000000034/art-8-2 - art-10/par-1: 第八十条第四項 → 法人税法 第八十条第四項 (Article 80, paragraph (4)), art-80/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-80/par-4 · https://japanlaw.org/l/340AC0000000034/art-80/par-4 - art-10/par-2/item-1: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1 - art-10/par-2/item-2: 第五十九条 → 法人税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/corporation-tax-act/art-59 · https://japanlaw.org/l/340AC0000000034/art-59 - art-10/par-2/item-3: 第八十条 → 法人税法 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80 - art-10/par-3: 第百四十四条の十三第九項 → 法人税法 第百四十四条の十三第九項 (Article 144-13, paragraph (9)), art-144-13/par-9 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-9 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-9 - art-10/par-4: 第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1 - art-10/par-4: この項 → 法人税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000034/art-10/par-4 - art-10/par-4/item-1: 第百四十二条第二項 → 法人税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2 - art-10/par-4/item-1: 第五十七条 → 法人税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/corporation-tax-act/art-57 · https://japanlaw.org/l/340AC0000000034/art-57 - art-10/par-4/item-1: 同条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1 - art-10/par-4/item-2: 第百四十二条第二項 → 法人税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2 - art-10/par-4/item-2: 第五十九条 → 法人税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/corporation-tax-act/art-59 · https://japanlaw.org/l/340AC0000000034/art-59 - art-10/par-4/item-3: 第百四十二条の二第二項 → 法人税法 第百四十二条の二第二項 (Article 142-2, paragraph (2)), art-142-2/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-142-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-142-2/par-2 - art-10/par-4/item-4: 第百四十四条の二第二項 → 法人税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-2 - art-10/par-4/item-4: 第八項 → 法人税法 第百四十四条の二第八項 (Article 144-2, paragraph (8)), art-144-2/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-144-2/par-8 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-8 - art-10/par-4/item-4: 第三項 → 法人税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-2/par-3 - art-10/par-4/item-5: 第一号 → 法人税法 第百四十四条の十三第一項第一号 (Article 144-13, paragraph (1), item (i)), art-144-13/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1/item-1 - art-10/par-4/item-5: 第十一項 → 法人税法 第百四十四条の十三第十一項 (Article 144-13, paragraph (11)), art-144-13/par-11 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11 - art-10/par-4/item-5: 第三項 → 法人税法 第百四十四条の十三第三項 (Article 144-13, paragraph (3)), art-144-13/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-3 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-3 - art-10/par-4/item-5: 第六項 → 法人税法 第百四十四条の十三第六項 (Article 144-13, paragraph (6)), art-144-13/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-6 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-6 - art-10/par-4/item-5: 同条第九項 → 法人税法 第百四十四条の十三第九項 (Article 144-13, paragraph (9)), art-144-13/par-9 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-9 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-9 - art-10/par-4/item-5: 第十二項 → 法人税法 第百四十四条の十三第十二項 (Article 144-13, paragraph (12)), art-144-13/par-12 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-12 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-12 - art-10/par-4/item-5: 第百四十四条の十三第一項 → 法人税法 第百四十四条の十三第一項 (Article 144-13, paragraph (1)), art-144-13/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1 - art-10/par-5: 前各項 → 法人税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/art-10/par-3 - art-10/par-5: 前各項 → 法人税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000034/art-10/par-4 - art-10/par-5: 前各項 → 法人税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/art-10/par-2 - art-10/par-5: 前各項 → 法人税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-10/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-004, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-005, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08